Exhibit 1

February 21, 2001


Securities and Exchange Commission
Washington, D.C.

Ladies and Gentlemen:

We were previously principal accountants for Global Technologies, Ltd. and under
date of  September  27,  2000,  except for Note 20(f)  which is as of October 4,
2000, we reported on the  consolidated  balance  sheets of Global  Technologies,
Ltd. and subsidiaries as of June 30, 2000 and 1999 and the related  consolidated
statements of operations, stockholders' equity and comprehensive income and cash
flows for the year ended June 30,  2000,  the  Transition  period ended June 30,
1999 and the year ended  October 31, 1998.  On February 1, 2001, we were advised
by Global Technologies,  Ltd. that our appointment as principal  accountants was
terminated. We have read Global Technologies,  Ltd.'s statements contained under
Item 4 of its  Form  8-K  dated  February  12,  2001,  and we  agree  with  such
statements,  except  that we are not in a  position  to agree or  disagree  with
Global  Technologies,  Ltd.'s  statements that the change and appointment of BDO
Seidman,  LLP, was approved by the Board of Directors of the Company, nor are we
in a position to agree or disagree with Global  Technologies,  Ltd.'s  statement
that they received on February 5, 2001 our  confirmation  of  termination  dated
February  1, 2001,  nor are we in a position  to agree or  disagree  with Global
Technologies,  Ltd.'s statement that BDO Seidman, LLP was not consulted prior to
its engagement regarding the application of accounting principles to a specified
transaction   or  the  type  of  opinion   that  might  be  rendered  on  Global
Technologies, Ltd.'s financial statements.


                                          /s/ KPMG LLP